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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam JMM (Jurnal Masyarakat Mandiri) IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Amwaluna Jurnal Ekonomi dan Keuangan Syariah Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JURNAL LENTERA BISNIS Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Dinamika Ekonomi Syariah Jurnal Terapan Manajemen dan Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Falah: Jurnal Hukum Ekonomi Syariah Best Journal of Administration and Management Jurnal Indonesia Sosial Sains KENDALI: Economics and Social Humanities Kartika: Jurnal Studi Keislaman Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Falah: Jurnal Hukum Ekonomi Syariah Economic Development Analysis Journal Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Advances In Education Journal
Ahmad Habibi
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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THE INFLUENCE OF PROFITABILITY, FIRM SIZE, AND FINANCIAL LEVERAGE ON INCOME SMOOTHING PRACTICES IN MANUFACTURING COMPANIES LISTED ON THE STOCK EXCHANGE DURING 2020-2024 FROM THE PERSPECTIVE OF ISLAMIC FINANCIAL MANAGEMENT Via Kurniawati; Ahmad Habibi; Weny Rosilawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i11.1173

Abstract

This study aims to analyze the influence of profitability, firm size, and financial leverage on the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024 from the perspective of Islamic financial management. The background of this research is based on the importance of financial statement quality in investment decision-making, as well as the phenomenon of income smoothing practices that continue to attract attention from academics and practitioners. The research method employs a quantitative approach with a descriptive research design. The population includes all manufacturing companies listed on the IDX, with a sample of 21 companies selected through purposive sampling. Secondary data in the form of financial statements were analyzed using multiple linear regression with the assistance of SPSS 24 software. The results indicate that profitability has a positive and significant effect on income smoothing, while firm size has a significant negative effect. Meanwhile, financial leverage does not have a significant effect on income smoothing. Simultaneously, profitability, firm size, and financial leverage significantly influence income smoothing. These findings suggest that internal company factors are important determinants in the practice of earnings management. From the perspective of Islamic financial management, income smoothing needs to be carefully examined to ensure alignment with the principles of transparency, accountability, and fairness. Thus, this study contributes to understanding the dynamics of financial factors affecting income smoothing and their implications for investors and company management.
Co-Authors Abdul Malik Ghozali Ahmad Hazas Syarif Alfina Shafira Anggel Dwi Satria Asmita Dewi Santi Aula Nurul Ma'rifah Barmawi Arifin Bella Safira Citra Etika David Novaldi Novaldi Desta Marta nita Dewi Risyantika Dian Nita Susanti Eci Meiliyani Erike Anggraeni Erike Anggraini Erma Kusumawati Evi Ekawati Fahmi Fernandika Awabi Gustika Nurmalia Hafidz Kurniawan Heni Noviarita Indah Dwi Permata Iqbal, Muhammad Jhody Wiraputra Khavid Normasyhuri Khavid Normasyhuri Kurniawan, Dwi Agus Leni Riski Hayati M. Abdul Azis M. Ujang Baihaqi Madnasir Madnasir Mela Anggraini Moh Bahrudin Moh. Bahruddin Muhammad Afani Adam Muhammad Iqbal Muhammad Iqbal Fasa Muhammad Iqbal Fasa Muhammad Iqbal Fasa Muhammad Kurniawan Niken Permata Putri Niken Purnama Santi Nurhayati Nurhayati Ogi Marsenal Ipando Okta Suprianingsih Palupi Pratiwi Pertiwi Utami Pransiska Dewi Putri Dwi Alfiani Rahmat Fajar Reska Maulida Ridwansyah Ridwansyah Rika Fahrinta risalatulfatimah muawanah Rosydalina Putri Sania Nuraziza Siska Yuli Anita Surono Bin Jamel Taufiqur Rahman Rahman Ummi Kaltsum Karunianing Utami Uswatun Khasanah Via Kurniawati Weny Rosilawati Wulan Nurhidayah Yeni Susanti Yeni Susanti Yulia Andriani